标题：Research Factors Affecting the Establishment of Budget Estimation of Small And Medium Commercial Enterprises - A Case Study in Ho Chi Minh City, Vietnam
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2021
卷号：11
期号：11
页码：1076-1097
DOI：10.6007/IJARBSS/v11-i11/11159
语种：English
出版社：Human Resource Management Academic Research Society
摘要：In this paper, qualitative and quantitative methods (descriptive statistics, Cronbach's Alpha test, extraction variance test and multiple regression) have been applied in the study of factors affecting the establishment of budget estimation of small and medium commercial enterprises in Ho Chi Minh City. 8 factors affecting the process of building budget estimation of commercial enterprises in Ho Chi Minh City have been identified based on the results of qualitative research. Quantitative research was conducted with 302 questionnaires for 8 independent variables with 4-6 scales for each variable. Survey results of experts, testing hypotheses by evaluating the reliability of each scale and survey data, testing the factor analysis model and explaining the observed variables shows 8 factors. There is a close correlation with the construction of budget estimation for SMEs in HCMC. The variables are positively related to the dependent variable budget estimation. Multiple regression results allow to arrange the influence of factors on establishing budget estimation in small and medium enterprises in Ho Chi Minh City in the following order: Leadership point of view> Human resources> Infrastructure> Accounting organization> Estimating process> Enterprise size> Policy regime> Business characteristics.
